that's all the information given but another expert solved it

Cash Flows from Financing Activities Dividends Paid (385,500) Repayment of Bonds Payable Issuance of Common Shares Net Cash Used for Financing Activities Net Change in Cash Opening Cash Ending Cash Net Change in Cash Determine the cash flows from operating activities using the direct method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).) \begin{tabular}{l} \hline Increase in Income Taxes Payable \\ \hline Decrease in Prepaid Insurance \end{tabular} \begin{tabular}{|c|c|c|} \hline Total assets & $1,456,100 & $1,269,900 \\ \hline \multicolumn{3}{|l|}{ Liabilities and shareholders' equity } \\ \hline Accounts payable & $47,800 & $67,300 \\ \hline Deferred revenue & 30,700 & 46,300 \\ \hline Wages payable & 21,000 & 4,600 \\ \hline Income tax payable & 27,300 & 21,000 \\ \hline Total current liabilities & 126,800 & 139,200 \\ \hline Bonds payable & 452,100 & 502,800 \\ \hline Total liabilities & 578,900 & 642,000 \\ \hline Common shares & 398,700 & 326,700 \\ \hline Retained earnings & 478,500 & 301,200 \\ \hline Total shareholders' equity & 877,200 & 627,900 \\ \hline Total liabilities and shareholders' equity & $1,456,100 & $1,269,900 \\ \hline \end{tabular} Statement of Income For the year ended September 30, 2024 Sales revenue Gain on sale of equipment $4,190,000 4,220,00030,000 Expenses Cost of goods sold Other operating expenses Wages expense Depreciation expense Interest expense Income tax expense Total expenses Net income $2,040,000 634,400 424,300 87,800 76,700 394,000 $562,8003,657,200 Supplemental Cash Flow information: Cash paid for interest Cash paid for income tax Financial statement data for Pina Holdings Ltd. for 2024 follow. Decrease in Inventory Increase in Income Taxes Payable Cash Flows from Financing Activities Dividends Paid (385,500) Repayment of Bonds Payable Issuance of Common Shares Net Cash Used for Financing Activities Net Change in Cash Opening Cash Ending Cash Net Change in Cash Determine the cash flows from operating activities using the direct method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).) \begin{tabular}{l} \hline Increase in Income Taxes Payable \\ \hline Decrease in Prepaid Insurance \end{tabular} \begin{tabular}{|c|c|c|} \hline Total assets & $1,456,100 & $1,269,900 \\ \hline \multicolumn{3}{|l|}{ Liabilities and shareholders' equity } \\ \hline Accounts payable & $47,800 & $67,300 \\ \hline Deferred revenue & 30,700 & 46,300 \\ \hline Wages payable & 21,000 & 4,600 \\ \hline Income tax payable & 27,300 & 21,000 \\ \hline Total current liabilities & 126,800 & 139,200 \\ \hline Bonds payable & 452,100 & 502,800 \\ \hline Total liabilities & 578,900 & 642,000 \\ \hline Common shares & 398,700 & 326,700 \\ \hline Retained earnings & 478,500 & 301,200 \\ \hline Total shareholders' equity & 877,200 & 627,900 \\ \hline Total liabilities and shareholders' equity & $1,456,100 & $1,269,900 \\ \hline \end{tabular} Statement of Income For the year ended September 30, 2024 Sales revenue Gain on sale of equipment $4,190,000 4,220,00030,000 Expenses Cost of goods sold Other operating expenses Wages expense Depreciation expense Interest expense Income tax expense Total expenses Net income $2,040,000 634,400 424,300 87,800 76,700 394,000 $562,8003,657,200 Supplemental Cash Flow information: Cash paid for interest Cash paid for income tax Financial statement data for Pina Holdings Ltd. for 2024 follow. Decrease in Inventory Increase in Income Taxes Payable